AL-Anbar University journal of Economic and Administration Sciences

During the recent decades, many economists have noticed the amazing scientific progress on the international scene, especially in the field of information technology and knowledge, and the consequent multiple effects in all areas of life. In the economic aspect, this progress led to the emergence of a new economic science, known as the digital economy. The increasing spread of the digital economy, especially after the great economic closure, which resulted from the exacerbation of the Corona crisis, has resulted in significant tax problems and challenges for the traditional tax systems, regarding the tax treatment of digital economic activities. Hence the current research to show these problems, and how to deal with taxation for digital economic activities, especially after international developments, which resulted from the agreement of the major countries on the subjection of giant digital companies to taxes, after strenuous discussions over the past decades.
The research also calls for the application of the principles of tax justice between companies that engage in traditional economic activities, and those that engage in digital activities. The research also alerts developing countries and Arab countries to quickly amend their tax systems and modernize their tax systems, so that they can subject the growing digital economic activities to the provisions of their tax systems. Thus, benefiting from the huge tax revenues resulting

This study relied on a slow-distributed autoregressive distribution model to shed light on the long-term relationship between GDP growth and some economic variables in Iraq and the error correction rate in the short term based on quarterly data for the period 2003-2019 after conducting a series of tests to ensure that The model is free from econometrics problems such as tests of unit root, homogeneity and serial correlation, and this study highlighted a number of results, including the existence of a long-term equilibrium relationship between the variables of the study and that the value of error correction appeared negative and significant in the short term.

The study aimed to identify and analyze the most important real reasons for the increase in public expenditures in Iraq, as well as to measure and analyze the impact resulting from this increase in the public budget deficit in Iraq. Therefore, it was relied on the application of standard methods through the application of the joint integration methodology using the autoregressive model with slow periods. The Autoregressive Distributed Lag Model (ARDL) The results by the ARDL test showed an effect of the increase in the real causes in the planned deficit of the public budget in Iraq during the study period. The increase in GDP also led to an increase in the planned deficit and this This is due to the association of public expenditures with any improvement in the value of the gross domestic product, and this has caused a planned deficit in the years when crude oil prices rise. The study concluded with a set of recommendations, the most important of which are: the need to work on finding a diversified production base that aims to reduce dependence on crude oil in order to contribute to financing the state’s general budget, and this measure will avoid the budget’s issue of permanent deficit, whether planned or actual.

The revolution of information and communications as well as the extraordinary technical progress have resulted in an increasing interest in the human element. The human element is one of the most significant resources that will achieve sustainable development, providing an existing competitive environment for the economy, if conditions, on an economic, social, political, and scientific basis, are available. The contributions to economic growth have paid a considerable deal of attention to the role of the human element being characterized by abilities and expertise that lead the economy to flourish and reach the top heights
The migration of qualified people from Arab countries to America, Canada, Australia as well as many Western countries has increased. This migration threatens the development and progress of Arab societies. Those immigrants prefer to head to the advanced couturiers because the essentials of social, economic, and scientific development are available. Additionally, these countries enjoy high status in the fields of medicine, science, and technology.
Nowadays, many Arab countries suffer from the negative effects of competent individuals migrating abroad. this type of migration has led to the loss of distinguishably capable people. This loss imposes a bad impact on economic development. Unemployment is increasing with many problems in various areas of life.

The issue of public spending and the net trade balance is one of the topics that aroused the interest of researchers. The research aims to analyze and measure the impact of public spending on the trade balance in Iraq, analyze the reality and structure of public spending and the net trade balance, as well as show the financial and commercial effects of public spending in Iraq. The researcher adopted the method of blending the descriptive analytical approach to show the theoretical framework for both public spending and the net trade balance, and the inductive approach using modern standard models based on the Autoregressive Distributed Deceleration Model (ARDL) methodology, as the annual data for the period (2004-2020) was used to measure and analyze the relationship between public spending and the net trade balance through the use of the statistical program (Eviews 9).
The research found that there is a direct relationship between public spending and the net trade balance of Iraq, as the increase in public spending leads in turn to an increase in the net trade balance, meaning that the increase in public spending by (1) billion dinars, the net trade balance increases by (266) million dinars. This result is consistent with the logic of economic theory.

The aim of the research is to identify the fluctuations in interest rates and their impact on the performance of the Iraqi stock market by using the general index of the market for the period (2005-2022) and by employing monthly data for the variables included in the study. The study was applied to the Iraqi economy for a period that witnessed large fluctuations in interest rates during the research period. The researcher used the co-integration methodology using the developed (ARDL) model to match the relationships and reach the degree of influence after applying the (KPSS) model to identify the stillness of the time series included in the model. The study concluded a number of conclusions, the most important of which is the existence of a long-term inverse relationship between long-term interest rates with the general market index. While there was a direct long-term relationship between the broad money supply and the general market index.

The Marshall-Lerner elasticity approach is one of the most important approaches, which used in analyzing the impact of exchange rate changes on the trade balance, by describing the response of both exports and imports to exchange rate changes to be greater than the correct one, in the long run at least. This study aims to verify the relationship of the Iraqi dinar exchange rate with exports and imports, and the extent to which Marshall-Lerner conditions are met with regard to the response of exports and imports, by measuring the flexibility of each. Annual data has been used for both exports and imports, and the exchange rate for the period (1980-2021). Using the ARDL model, through two functions for both exports and imports, the independent variables were represented by both the real exchange rate of the Iraqi dinar and the global income in the export function. While the independent variables were represented by the real exchange rate of the Iraqi dinar and global income in the export function, and the real exchange rate and domestic income to the import function. The study reached several results, the most important of which are: The relationship of exports at the real exchange rate is inverse in the short run and positive in the long run. As for imports, they are not affected by changes in the exchange rate, and the total absolute value of their flexibility in the long term is small, as it reached at its maximum a rate of (0.53).

The study of public debt in a rentier economy that is closely linked to a highly volatile foreign market is considered one of the sensitive studies, as it puts before researchers the financial constraints that will be shackled by a weak economy with little diversification that depends on the energy market, which loses the state of financial sustainability and the state loses the ability to fulfill its financial obligations. The public debt must be at a rate not exceeding 60% of the gross domestic product according to the Maastricht Agreement of the Council of the European Union of the European Monetary Union. However, the public debt in a rentier economy may be a safe percentage according to the agreements. It is outside the capabilities of the state to sustain the debt while maintaining commitments. The state’s finances are within the limits of the fluctuating financial revenues due to its association with the oil market revenues, which are highly vulnerable to political events before economic events. It is very evident that any financial behavior of the state, as it is a heavy foot in the economy, must leave side effects on monetary variables, the most prominent of which is the speed of money circulation through the price channel. Interest and investment as a result of the state's competition with the private sector on limited financial resources, so we will learn about this relationship in the context of our research.

The main idea of the research revolves around identifying the extent of the impact of information technology in enhancing cognitive acumen, and for this reason the researcher reviewed three basic elements of information technology represented by (infrastructure, databases and warehouses, human resource), which can be positively reflected in the standards or dimensions Concerning cognitive acumen and these dimensions are represented by (learning and teaching, creativity and innovation, psychological empowerment, transparency). As for the problem of the study, it is based on a main question, which states what are the implications of information technology in cognitive acumen? And depending on the main problem in the research, the main hypothesis in the research indicated that there is a positive impact of information technology in enhancing cognitive acumen, and here it must be noted that the study relied on the questionnaire form in collecting information on the field side of the study, which was divided into two parts, the first part Special for information technology elements, while the second part was devoted to the standards adopted in measuring cognitive acumen in three Iraqi universities, represented by the University of Anbar, the University of Tikrit, and the University of Fallujah.

The current study aimed to identify the role of organizational readiness for change in promoting personal innovativeness of information technology, specifically the e-learning system. Organizational readiness was measured using six dimensions: resources readiness, cultural readiness, information technology readiness, innovation valance, knowledge readiness, and partners readiness. The personal innovativeness was in the form of a one-dimensional construct, which is without sub-dimensions. The study sample included the academic staff at the University of Nineveh. The questionnaire was prepared based on previous studies as a tool for data collection. The sample of study was (217). With regard to testing the study model, it was in two stages, the first stage was testing the measurement model for the study constructs, and then testing the structural model (by adopting the structural equations modeling method) through the statistical software (AMOS 26). The statistical results showed that there is a significant effect of the organizational readiness for change in the personal innovativeness of information technology. The most important result of study is that organizational readiness is a major construct in enhancing personal innovativeness.

The research aimed to shed light on the role of manufacturing industries in providing job opportunities in the KSA and the relationship between them in the short and long run, by analyzing the contribution of manufacturing industries to non-oil GDP and non-oil exports. The number of factories, the development of capital accumulation. The research using the method of co-integration using the Engel-Granger and the Johansson method to find out the most influential variables on the manufacturing sector, and the Error Correction Model (ECM) was estimated. the forecasting method through models: Box-Jenkins (ARIMA) to know the potential role of the manufacturing sector in increasing job opportunities until 2030. One of the most important results was that the GDP, industrial domestic product and the increase in the value of exports had a statistically significant and dynamic impact on the number of jobs in the manufacturing sector in the long-run, there is a dynamic short-run relationship between the number of jobs in the manufacturing sector in the KSA and both non-oil exports, fixed capital formation, factory capital, and the number of factories. The research recommends Providing incentives for (FDI), diversifying activities, expanding factory capital, technology transfer, and technical training to provide skilled national manpower, and to reconsider the outputs of technical education, training institutes, technical and engineering colleges. Giving more job advantages to workers in the manufacturing sector.

The research aims to identify the nature of the Iraqi market for securities and economic growth, and to analyze the indicators of the Iraqi market for securities for the period (2004-2019). The benchmark for analyzing the indicators of the Iraq Stock Exchange for the period under consideration, and to achieve this, the Autoregressive Distributed Deceleration (ARDL) model was used, The results of the analytical side showed that the political and security instability that coincided with the financial liberalization in (2004) had a negative impact on the economic growth in Iraq. In addition to the banking sector’s acquisition of the bulk of the activity of the Iraqi financial market by owning the largest share of the capital, as well as the small size of the financial market in Iraq and its weak role in revitalizing the national economy.

The research aimed to determine the role played by the organizational values of strategic management in the surveyed organizations in determining the strategic response that they take to deal with environmental pressures. A number of private banks operating in the city of Mosul were then identified as a research field. The managers in these banks counted a first research sample of (6), and the employees of the banks prepared a second research sample of (26) person, based on a questionnaire that included unstructured open questions as a research tool directed to the first research sample, and a second questionnaire that included questions Closed, addressed to the second research sample, leading to a set of results, the most important of which was that managers in the surveyed banks do not realize the declared organizational values of their banks, and some proposals were formulated, the most prominent of which was the need to show the surveyed banks how they are based on their organizational values in determining their strategic responses.

The aim of the research is to know the relationship and influence between relational capital and organizational sustainability in the Iraqi carpet factory, by exploring the opinions of the research sample regarding each of the relational capital and organizational sustainability. Through the statistical package (SPSS), and the research relied on the questionnaire as a main tool for collecting data and information in the field, where a random sample of (81) individuals was selected from the workers in the Iraqi carpet factory, A number of hypotheses related to correlations and influence relationships between relational capital and organizational sustainability have been tested, and according to this premise, a number of research questions have been identified to be the limits of the research problem. The most important of these questions is what is the nature of the relationship and influence between relational capital and organizational sustainability? The research reached several conclusions, including: The relationship and influence between relational capital and organizational sustainability is a direct, high and significant relationship, and there is a great weakness in technology and a great weakness in the equipment because it is old, which weakened the ability of the factory to compete with the importer.

The knowledge economy has become an important issue in any country, The research aims to know the most important obstacles facing Iraqi higher education institutions in establishing a knowledge economy, Based on the assumption that Iraq has universities that are able to create model environments for embracing a knowledge economy that keeps pace with contemporary technological and economic changes.
Among the most important findings of the research is the insignificant role of Iraqi higher education institutions in contributing to the knowledge economy, By reviewing the indicators of creativity, innovation and scientific research outputs, And the exit of Iraq from the indicators of global knowledge as a result of the decline in the role of Iraqi knowledge, The lack of financial allocations granted to Iraqi universities and research centers to improve the quality of scientific research carried out, Among the most important recommendations is to increase the role of higher education institutions in establishing a knowledge economy by increasing advanced research centers in intellectual production, And increasing financial allocations to support higher education institutions and research centers.

The current study aims to diagnose the behavior of the invisible employee in the Directorate of Mosul Municipality, while the research problem of the study was crystallized in revealing the availability of these behaviors in the Directorate of Municipality of Mosul. For the data, analysis and then interpretation, after the study population was identified in a number of formations affiliated to the Directorate of Mosul Municipality, and to apply the practical side of the study, a random sample was selected, the size of (338) individuals, from the workers in the selected formations affiliated to the Directorate of Mosul Municipality, as A representative sample of its community of (2320) individuals, The study reached a set of conclusions, the most important of which is the presence of invisible employee behaviors to a moderate degree in the researched organization, from the point of view of its employees. And hard work to pull them from the sidelines, focus and pay attention to their individual capabilities, and make efforts to improve their skills and empower them, to prevent the phenomenon from spreading to others, by revealing the factors affecting their disappearance.

Value flow management is a flexible method that is widely used in a variety of systems (transition from manufacturing to service systems), which contributes to providing a better conceptual approach to both the manufacturing process and the service. It is also considered an essential step for improving the production or service process and planning for simple innovations. This research aims to assess the extent of the application of ISO 22468: 2020 specification (related to value flow management) in the General Company for Electrical and Electronic Industries - Ministerial in the window air conditioner factory (2 tons), which was selected as a sample in order to achieve the objectives and hypothesis of this research. Quantitative and qualitative methods were used in collecting data such as a checklist, field visits, and personal interviews that contributed to diagnosing the research problem. The most important results of this study were that there is a high gap between the actual reality of the application of the specification 2020: ISO 22468) in the General Company for Electrical and Electronic Industries and its basic requirements. This is a result of a lack of awareness and interest in the administration and workers in implementing the system. The most important recommendations of this study are to determine the scope of the value flow management system, in addition to defining the tasks and responsibilities, the use of an efficient documentation system, the implementation and maintenance of the value flow management system, and continuity improvement according to the standard. In addition to the contracting of the management of these companies with the experienced and specialized in this field to contribute significantly to the success of its implementation within the sectors of industry and service.

The current research aims to clarify the role of inspirational leadership as an independent variable represented by (teamwork, communication in the workplace, independence in the workplace), in organizational health as a dependent variable represented by (organizational confidence, adaptation, functional independence, cohesion, solving problems), and in order to achieve the objectives of the research, a hypothetical model was developed that explains the nature of the relationships between the research variables and its dimensions. / University of Mosul, an intentional random sample of (225) individuals was selected, and the data was analyzed by adopting a set of statistical methods, the (SPSS V26) program and the (AMOS V26) package, in order to test the hypotheses and ensure their validity, and based on the results of the description and diagnosis of the research variables and dimensions and the results Testing the relationships that were identified in the hypothetical research model. The research reached a number of conclusions, the most important of which is that inspirational leadership with its dimensions positively affects organizational health .

In its theoretical aspect, the study sought to find an accounting framework that fits the accounting treatments of the time-sharing system by presenting the objectives, terms and basic elements that are the recognition and measurement of revenue resulting from the operations of the time-sharing system, in addition to recognizing the accounts related to time-sharing operations, the cost of this revenue, and the measurement of the cost of unsold units And allocated to time-share contracts, and finally disclosed.
The study aimed to find a proposed framework for the time-share system by providing a single framework for dealing with specific time-share operations that leads to reducing the differences between the accounting practices of these operations in the lists of units that provide this type of operations, facilitating the process of comparison between these lists.
which is almost non-existent in Iraq. From (131) academics and professionals specialized in the accounting aspect in Iraq, the statistical program (SPSS) was adopted to analyze the respondents' answers, and to present and interpret the results of the study.
In light of this, the study reached a number of conclusions, including: There is a shortcoming in the accounting aspect in terms of recognition, measurement, presentation and disclosure about the operations of the time-sharing system, In addition, through the framework, it is possible to achieve useful and appropriate information that can be relied upon by the users of the financial statements.
The study concluded with a set of proposals, the most important of which are: more academic interest, conducting research accounting for time-sharing operations in tourist units, how to recognize and measure the system and how to disclose it in the financial statements, which is lacking in accounting literature in this field, especially with the scarcity of research that I addressed this topic at the moment.

The study aimed to identify the extent to which the strategic architectural dimensions represented by (future, customer centrality, knowledge management, harmony, dynamic capabilities) contribute to the improvement of strategic quality management, represented by (participatory management, employee empowerment, incentives and rewards, job satisfaction) in the Nineveh Health Department and a number of affiliated hospitals, and for the purpose of achieving the objectives of the study, a set of main and sub-hypotheses consistent with the objectives of the study were formulated, Within a hypothetical scheme determines the nature of the correlation and influence relationships between the main study variables and their subdimensions. The field of study was represented in the Nineveh Health Department and a number of its affiliated hospitals, and a (intentional) sample of directors, which amounted to (144) directors from the senior departments, represented by (directors of the department and their assistants, heads of departments, and directors of divisions) was used in the Nineveh Health Department.
The study adopted the descriptive and analytical approach, and relied on more than one method in data collection, including relying on personal interviews with a number of managers in the Nineveh Health Department and a number of hospitals ...The study aimed to identify the extent to which the strategic architectural dimensions represented by (future, customer centrality, knowledge management, harmony, dynamic capabilities) contribute to the improvement of strategic quality management, represented by (participatory management, employee empowerment, incentives and rewards, job satisfaction) in the Nineveh Health Department and a number of affiliated hospitals, and for the purpose of achieving the objectives of the study, a set of main and sub-hypotheses consistent with the objectives of the study were formulated, Within a hypothetical scheme determines the nature of the correlation and influence relationships between the main study variables and their subdimensions. The field of study was determined in the Nineveh Health Department and a number of its affiliated hospitals, and a sample (intentional) of the directors of (226) directors was used, and the size of the sample taken amounted to (144) directors from the senior departments represented by (directors of the administration and their assistants, heads of departments, and directors of divisions) in the Nineveh Health Department. The study adopted the descriptive and analytical approach, and relied on more than one method in data collection, including relying on personal interviews with a number of managers in the Nineveh Health Department and a number of hospitals

The current research aims at diagnosing the type and level of the impact of strategic foresight on sustainable competitive advantage The research sought to answer the questions related to the research problem by testing a main hypothesis to explore the influence relationship between the research variables.In order to test the research hypotheses, the descriptive analytical method was used, (66) Collecting data and information and it was prepared by the researcher after one of the directors of departments and branches and his assistants. It was subjected to arbitration and test of validity and reliability, and the field study center for the researcher and evaluation, and the data were analyzed using the statistical program (SPSS V.23(,And many statistical methods were used to process the data represented by the arithmetic mean, standard deviation, coefficient of variation, simple and multiple linear regression equation. The strategy is an effective way to obtain integrated information that contributes to making strategic decisions of high quality that helps companies achieve a sustainable competitive advantage, and the conclusion of the research was a set of recommendations, most notably the need for the company in question to adopt modern techniques and methods that facilitate the completion of its activities represented by searching for opportunities that it must seize. and the threats you may face.

Purpose- The purpose of this study is to identify the most crucial barrier to creativity as experienced by the Palestinian graduate students.
Design/methodology/approach – The questionnaire was used as a tool to collect data from graduate students (Master's and Ph.D.).. This study used a descriptive analytical approach and took place in the “university of al Azhar” (Gaza,palestine).
Findings: The findings revealed that barriers related to task achievement are the most critical barrier to creativity. Meanwhile, the results also showed that there is no significant different among students from different universities in relation to the level of severity of creativity barriers. Similarly, it revealed that there is no significant different among students from different faculties in relation to the severity of creativity barriers. The discussion addresses future research direction. Keywords: barrier, creativity, Malaysian, undergraduate, students Research limitations/implications – Questioners has been the single used source.
Originality/value – This study provides a greater understanding of the obstacles to creativity in higher education from the point of view of graduate students

The silence of the organization is a threat against organizational change and development. It has been emphasized that many employees do not communicate with their superiors on many issues despite their awareness and that it is an apparent contradiction that many organizations suffer from organizational silence, which can be summed up as the withholding of opinions and concerns on organizational issues. And the Scout at the University of Mosul, it was noticed that there was an organizational silence for some of the sports and scouting affiliates, and it may be a widespread phenomenon in all the people.
The aim of the research is to identify the dimensions of organizational silence and its factors among the members of the student activities division from the point of view of the members of the sports and scouting activities division. A questionnaire (Al-Kawas and Iskandar 2021) was used, which was applied to a sample of educational supervisors in Iraq, after verifying its apparent validity and stability. . Except for the administrative and organizational reasons in which silence was moderate.

Degrees of coordination between the two policies in the picture between degrees of coordination between the two policies and their impact on the degree of coordination between the indicators of the two policies and their impact on the public debt rates in Iraq for the period (2004-2019) using the Autoregressive Distributed Lag Model (ARDL)
The study concluded that there is a co-integration relationship in the long term between the variables (financial and monetary together) and (public debt), as the error correction parameter confirmed at the value (-0.659451) at the level of significance (1%), that is, it is negative and significant, meaning that there is a relationship Joint integration, and this parameter expresses the speed of adjustment between the short and long term, as the value of the error parameter indicates that the short-term imbalance is corrected within (0.659451) of time.